Use the following information to answer the next two questions. The Spinach Division of Calvalley Company had the following results for last year: Average operating assets Net operating income Sales Required rate of return $1,420,000 $ 276,900 $2,130,000 18% What is the residual income for the Spinach Division for last year? $(106,500) $ 21,300 $ 92,300 $ 255,600 What is the return on investment for the Spinach Division for last year? To 13% 18% 19.5% 30% inactment